Media type · Two countries
Double tax treaty
A bilateral agreement that divides taxing rights and sets relief for cross-border income.
Key facts
| Parties | Two countries |
|---|---|
| Based on | Model conventions with local changes |
| Covers | Income type by article |
| Relief | Credit or exemption |
| Check | Official treaty text and protocol |
What a treaty does and does not do
A treaty limits how far one country can tax income connected to the other, and it sets the method for relief. It does not create a standalone tax system or replace the national return.
Because each treaty is negotiated separately, the same income can be treated differently under two agreements. The text and any protocol are the authority, not a summary table.
Frequently asked questions
Does every country have a treaty with every other?
No. Coverage is patchy and some pairs have no treaty at all, in which case national rules and unilateral relief apply.
Does a treaty reduce every tax?
No. It covers the taxes listed in its scope and the income types it addresses. Social contributions and indirect taxes are usually outside it.